| CA50410 | How allowances are given |
| CA50420 | Disposal receipts: general |
| CA50430 | Disposal receipts: non trade use |
| CA50440 | Disposal receipts: limitation on disposal value |
| CA50450 | Balancing charges |
| CA50460 | Balancing allowances: continuation of trade |
| CA50470 | Balancing allowances: disposals and part disposals |
| CA50480 | Balancing allowances: pre-trading expenditure |
| CA50490 | Balancing allowances: exploration and access |
| CA50500 | Balancing allowances: assets destroyed or dismantled |
| CA50510 | Balancing allowances: apportionment of expenditure |
